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PLISHNER v. COMMISSIONER

Docket No. 84781.

21 T.C.M. 1125 (1962)

T.C. Memo. 1962-208

Max and Irene Plishner v. Commissioner.

United States Tax Court.

Filed August 30, 1962.

Attorney(s) appearing for the Case

Morris Horowitz, Esq., 120 W. 42nd St., New York, N. Y., for the petitioners. Robert A. Trevisani, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies of $340 for 1955, $300 for 1956, and $195 for 1957. The only issue for decision is whether he erred in disallowing a part of the deduction claimed each year for entertainment, gifts, tips, and travel expense.

Findings of Fact

The petitioners, husband and wife, filed joint returns for each year with the director of internal revenue for the Upper...

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